$\backslash$table$[[,$Cost,Retail,$\backslash$table$[[$Cost$-$to$-$retail$],[$Ratio$]]],[$Beginning inventory,$$,43,800,$$$,73,000],[$Plus: Net purchases,,$169,940,,295,000,],[$Net markups,,,$,5,000,],[$Less: Net markdowns,,$,,(7,000),],[$Goods available for sale $($excluding beginning inventory$),,169,940,,293,000,],[$Goods available for sale $($including beginning inventory$),,213,740,,366,000,],[$Base layer cost$-$to$-$retail percentage$],[2024$ layer cost$-$to$-$retail percentage,,,,,$58\mathrm{.}00\%$